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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2006 - 2011 (Analisis dengan Metode Indeks Eckel dan Akrual Deskresioner)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-10)
The important aspect in the financial statements that users will use is the profit of the company. If a company has a high profit, the company is getting a positive response from users of financial statements. And otherwise, ...
PENGARUH PROFITABILITAS, RESIKO KEUANGAN, NILAI, DAN UKURAN PERUSAHAAN, SERTA STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK PERATAAN LABA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-10)
Income Smoothing practice is possible because of the flexibility in determining the accounting policy in the Accounting Standard. Income smoothing practices could give a description which does not represent the company’s ...